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Aspecte Contabile Privind Constituirea Provizioanelor in Sistemul Bancar - Accounting Aspects Regarding The Provisioning Constitution In The Banking System (Romanian version)

Author

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  • Gabriela LAZAR

    (Faculty of Economics within „Petre Andrei” University from Iasi)

Abstract

The reserve for loan losses may be influenced by the information content of the provision for loan losses. The information content or signalling of the provision for loanlosses are a mean for bank managers to "signal" their private information with respect to loan quality. Borrowers must have appropriate methods of organizing information and procedures to ensure performance requirements for classification of loans / investments and in assessing the credit risk provisions as well as their provision / regulation / use.

Suggested Citation

  • Gabriela LAZAR, 2010. "Aspecte Contabile Privind Constituirea Provizioanelor in Sistemul Bancar - Accounting Aspects Regarding The Provisioning Constitution In The Banking System (Romanian version)," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 1(5), pages 172-182, Decembrie.
    • Handle: RePEc:lum:rev11d:v:1:y:2010:i:5:p:172-182
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    More about this item

    Keywords

    banking system; provision; procedures; performance; loan;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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